Section 30106 Of Article 1. Tax On Distributors From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 2. >> Article 1.

. The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102.